This invention relates generally to semiconductor devices of the type having a floating gate and capable of utilization as a non-volatile memory. In conventional floating gate semiconductor devices, a thin film formed of a conductive material, as, for example, polycrystaline silicon is utilized as the floating gate of a non-volatile semiconductor memory. Such conductive material is generally characterized by an ability to withstand high heat treatment but numerous process steps are required to produce such conventional floating gate semiconductor devices, thereby causing lessened reliability and increased cost. By providing a floating gate semiconductor device wherein the floating gate is formed by ion implantation, the foregoing deficiencies are overcome.